Earlier this year, the Department of Labor and Treasury Department (the “Departments”) issued a Final Regulation extending certain due dates under the Consolidated Omnibus Budget Reconciliation Act (COBRA).  The guidance, intended to provide relief for participants impacted by COVID-19, essentially suspends the COBRA election and payment deadlines during the declared National Emergency due to the coronavirus pandemic.  The guidance issued by the Departments and the administrative considerations for employers in complying with the extension of the COBRA due dates can be found here.